... sản phẩm, hàng hoá di chuyển từ kho đến kho khác nội đơn vị đến đơn vị nhận hàng ký gửi, hàng đại lý, gia công chế biến để thủ kho ghi vào thẻ kho, kếtoán ghi vào sổ chi tiết, làm chứng từ vận ... sổkếtoán Đợc áp dụng trờng hợp nhập kho vật t, sản phẩm, hàng hoá mua ngoài, tự sản xuất vật t thừa phát kiểm kê - Phiếu xuất kho: Phiếu xuất kho lập cho nhiều vật t, sản phẩm, hàng hoá kho ... hng tn kho Hng ngy, cn c vo cỏc chng t nhp, xut kho, th kho ghi s lng thc nhp, xut vo cỏc th kho liờn quan v cui mi ngy tớnh s tn kho trờn th kho Hng ngy hoc nh k, th kho lp bỏo cỏo hng tn kho thnh...
... IAS hàngtồnkho ban hành (Áp dụng kể từ ngày 01 tháng năm 2005) 15 KTQT- NHÓM 8/14/16 III SOSÁNH IAS & VAS 2: GIỐNG NHAU: • Cả hai chuẩnmựcHàngtồnkhocủakếtoánQuốctếkếtoánViệtNam ... B3: P.TRIỂN CÔNG BỐ & THẢO LUẬN: • ChuẩnmựckếtoánquốctếHàngtồnkho phê duyệt phát hành thông qua mười bốn thành viên Hội đồng chuẩnmựckếtoánquốctế KTQT- NHÓM 8/14/16 II LỊCH SỬ PHÁT ... ĐÔ KHOA KẾ TOÁN-TÀI CHÍNH-NGÂN HÀNGKẾTOÁNQUỐCTẾ GVHD: HUỲNH TRUNG KIÊN THỰC HIỆN: NHÓM 2 KTQT- NHÓM 8/14/16 I • GIỚI THIỆU: Chuẩnmựckếtoán quy định, hướng dẫn nguyên tắc phương pháp kế toán...
... of personnel directly engaged in providing the service, including supervisory personnel, and attributable overheads Labour and other costs relating to sales and general administrative personnel ... measurement of cost of goods sold expense by reference to outdated prices for the inventories sold, whereas sales revenue is measured at current prices) It does so by imposing an unrealistic ... inventories are damaged, if they have become wholly or partially obsolete, or if their selling prices have declined The cost of inventories may also not be recoverable if the estimated costs of completion...
... items which are sold or consumed are those acquired most recently b The inventory items which are sold or consumed are those acquired longest ago c The inventory items which are sold or consumed ... and maintenance of the entity’s vehicle used by the factory supervisor (50 per cent for official use and 50 per cent for personal use) = CU200 Private use of the vehicle is an employee benefit ... LLC, a newly incorporated company, uses the latest version of a software package (EXODUS) to cost and value its inventory The software uses the weighted-average cost method to value inventory...
... xây dựng chuẩnmực khác có qui định chung để xây dựng chuẩnmựckế toán, khoa học kếtoán thực hành chấp nhận ngành VAS: ChuẩnmựckếtoánViệtNam yêu cầu việc áp dụng chuẩnmựckế toán, văn ... việc ChuẩnmựckếtoánViệtNam không yêu cầu trình bày phân loại tài sản theo tài sản để bán tăng/giảm tài sản đánh giá lại hư hỏng, mát 31 SOSÁNHCHUẨNMỰCKẾTOÁNVIỆTNAM ( VAS) VỚI CHUẨNMỰC ... tài hợp kếtoánkho n đầu tư vào công ty 1) Kếtoánkho n đầu tư vào công ty BCTC riêng công ty mẹ IAS:: 24 XVIII/ IAS 28 VAS 07 - Kếtoánkho n đầu tư vào công ty liên kết 1) Báo...
... xây dựng chuẩnmực khác có qui định chung để xây dựng chuẩnmựckế toán, khoa học kếtoán thực hành chấp nhận ngành VAS: ChuẩnmựckếtoánViệtNam yêu cầu việc áp dụng chuẩnmựckế toán, văn ... đồng bán hàng cung cấp dịch vụ huỷ bỏ trường hợp sốhàngtồnkho lớn sốhàng cần cho hợp đồng giá trị thực số chênh lệch hàngtồnkho lớn sốhàng cần cho hợp đồng đánh giá sở giá bán ước tính ... giá gốc hàngtồnkho cho với giá trị thực thực sở mặt hàngtồnkho (trong số trường hợp, thực nhóm hàng hoá có liên quan) VAS: Không cho phép ghi giảm giá gốc hàngtồnkho đối vơi nhóm hàng hoá...
... it manages as capital Some entities regard some financial liabilities (eg some forms of subordinated debt) as part of capital Other entities regard capital as excluding some components of equity ... including the reasons for the sensitivity; (c) 910 the nature of the assumption or other estimation uncertainty; the expected resolution of an uncertainty and the range of reasonably possible ... 2005 and revising it in 2007 It includes reasons for accepting some approaches and rejecting others Individual Board members gave greater weight to some factors than to others The Improvements...
... encouraged The Standard also replaces the following Interpretations: • SIC-2 Consistency—Capitalisation of Borrowing Costs • SIC-18 Consistency—Alternative Methods Reasons for revising IAS IN2 ... Applying a requirement is impracticable when the entity cannot apply it after making every reasonable effort to so For a particular prior period, it is impracticable to apply a change in an accounting ... that ‘users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence.’ Therefore, the assessment...
... to the supervisory board Example On 18 March 20X2, the management of an entity authorises financial statements for issue to its supervisory board The supervisory board is made up solely of non-executives ... of board authorisation for issue) In some cases, the management of an entity is required to issue its financial statements to a supervisory board (made up solely of non-executives) for approval ... statements were authorised for issue and about events after the reporting period The Standard also requires that an entity should not prepare its financial statements on a going concern basis...
... and processing of construction personnel payroll Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs 19 Costs ... costs should be recognised as revenue and expenses in the statement of comprehensive income It also provides practical guidance on the application of these criteria Scope This Standard shall be ... which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses A cost plus contract is a construction contract...
... and associates and interests in joint ventures 38 Temporary differences arise when the carrying amount of investments in subsidiaries, branches and associates or interests in joint ventures (namely ... an investment in an associate to its recoverable amount In consolidated financial statements, the temporary difference may be different from the temporary difference associated with that investment ... recognises a deferred tax liability arising from taxable temporary differences associated with its investment in the associate In some cases, an investor may not be able to determine the amount of tax...
... January 2005 Earlier application is encouraged The Standard also replaces the following Interpretations: • SIC-6 Costs of Modifying Existing Software • SIC-14 Property, Plant and Equipment—Compensation ... Exploration for and Evaluation of Mineral Resources); or (d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources However, this Standard applies to ... variability in the range of reasonable fair value estimates is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used...
... degree usually associated with ownership nor effective control over the goods sold; (c) the amount of revenue can be measured reliably; (d) it is probable that the economic benefits associated with ... may take place between the franchisor and the franchisee which, in substance, involve the franchisor acting as agent for the franchisee For example, the franchisor may order supplies and arrange ... rights freely and the licensor has no remaining obligations to perform is, in substance, a sale An example is a licensing agreement for the use of software when the licensor has no obligations subsequent...
... obligation, plan assets and post-employment benefit cost associated with the plan in the same way as for any other defined benefit plan However, in some cases, an entity may not be able to identify its ... which is not subject to control or influence by the reporting entity Some plans established by an entity provide both compulsory benefits which substitute for benefits that would otherwise be ... but also on an entity’s ability (and willingness) to make good any shortfall in the fund’s assets Therefore, the entity is, in substance, underwriting the actuarial and investment risks associated...
... This facilitates comparison of an entity’s financial statements with those of prior periods and with those of other entities Government grants are sometimes called by other names such as subsidies, ... an entity may be significant for the preparation of the financial statements for two reasons Firstly, if resources have been transferred, an appropriate method of accounting for the transfer must ... assets Subsidiary conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held * See also SIC-10 Government Assistance—No...
... ChuẩnmựckếtoánViệtNam bao gồm chuẩnmựckếtoán Cho đến thời điểm Hệ thống ChuẩnmựckếtoánViệtNam ban hành 26 ChuẩnmựcChuẩnmựckếtóanViệtNam ban hành dựa Chuẩnmựckếtoánquốctế ... hình thực tế kinh tếViệtNam - Chuẩnmựckếtoánquốctế (viết tắt IAS/IFRS): Hệ thống chuẩnmựckếtoánquốctế bao gồm 08 Chuẩnmực báo cáo tài quốctế (IFRS) 30 chuẩnmựckếtoánquốctế (IAS) ... đồng Chuẩnmựckếtoánquốctế (gọi tắt IASB)- tiền thân Ủy ban chuẩnmựckếtoánquốctế (gọi tắt IASC) ban hành II BẢNG SOSÁNH DANH MỤCCHUẨNMỰCKẾTOÁNVIỆTNAM (VAS) VÀCHUẨNMỰCKẾTOÁN QUỐC...
... into a presentation currency so that the foreign operation can be included in the financial statements of the reporting entity by consolidation, proportionate consolidation or the equity method ... applying the equity method to associates and joint ventures and in applying proportionate consolidation to joint ventures in accordance with IAS 28 Investments in Associates and IAS 31 47 Any goodwill ... guidance in US and other national standards, but also reflects the Board’s decision that some factors merit greater emphasis than others BC6 The Board also discussed whether a foreign operation that...
... qualifying asset may result in an entity obtaining borrowed funds and incurring associated borrowing costs before some or all of the funds are used for expenditures on the qualifying asset In such ... elected to capitalise borrowing costs under the previous version of IAS 23 found doing so unnecessarily burdensome In the Board’s judgement, any additional costs of capitalising an item of cost ... during a period shall not exceed the amount of borrowing costs it incurred during that period 15 In some circumstances, it is appropriate to include all borrowings of the parent and its subsidiaries...